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TMI Blog2018 (10) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. When the matter came up for hearing, Ld. AC (AR) Shri. L. Nandakumar appearing for the Revenue relied on the grounds of appeal urged and the findings of the adjudicating authority. 3. Per contra, Ld. Consultant Shri. S. Ramachandran appearing for the assessee/respondent submitted that the issue is no more res integra in view of various decisions including the Orders of the Chennai Bench of the CESTAT apart from judgements of jurisdictional High Courts as well as the Allahabad High Court. 4. I have considered the rival contentions, perused the documents placed on record and have also gone through various decisions referred to during the course of arguments. 5. In the impugned Order, the first appellate authority has relied on the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to refer to your representation dated 22nd July, 1999 on the subject cited above and to say that the matter has been examined. It is for information that moulds and dies imported by M/s. Maruti can be cleared on payment of duty under Rule 57S(1)(ii) of the Central Excise Rules, 1944, and the credit of the duty so paid can be availed by the job worker provided he follows the procedure laid down the Modvat scheme. Yours faithfully, Sd/- (P.K. SINHA) UNDER SECRETARY TO THE GOVT. OF INDIA" 8. Going by the said clarificatory letter, which clearly indicates the intention of the Revenue to grant relief in respect of job worker and to the persons who obtained capital goods, we agree with the submission made by learned counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 11. Having regard to the above said fact, which was already considered in the similarly placed assessee's case, we do not find any ground to disturb the order of the Tribunal, more so in the context of the Central Board's clarification issued on 12-8-1999 that the job workers were entitled to claim Modvat credit as per the Board's circular. We hold that with such understanding indicated in its clarification by the Board contrary to the intention declared therein, it is not open to the Revenue to challenge the order of the Tribunal herein before us. It is a matter of relevance to note that the decision of the Delhi High Court in Sharda Motors Industries Limited has attained finality and the Department has also accepted the same. When th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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